Assess learners' ability to apply cost‑volume‑profit (CVP) and contribution margin concepts to real-world pricing and product‑mix decisions. Questions will require calculating unit and total contribution margins, break‑even and target‑profit volumes, margin of safety, and conducting multi‑product CVP and constrained‑resource analyses (e.g., limited machine hours) to recommend pricing, production mix, and evaluate sensitivity to cost or price changes.